會計詞匯中英文對照（八）

　　226 預(yù)收款項advance receipts
　　2261 預(yù)收貨款 sales revenue received in advance
　　2262 預(yù)收收入 revenue received in advance
　　2268 其它預(yù)收款 other advance receipts
　　227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current portion
　　2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion
　　2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payable - current portion
　　2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項 long-term notes and accounts payable due within one year or one operating cycle
　　2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人 long-term notes and accounts payables to related parties - current portion
　　2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long-term lia- bilities - current portion
　　228~229 其它流動負(fù)債 other current liabilities
　　2281 銷項稅額 VAT received（or output tax）
　　2283 暫收款 temporary receipts
　　2284 代收款 receipts under custody
　　2285 估計售后服務(wù)/保固負(fù)債 estimated warranty liabilities
　　2291 遞延所得稅負(fù)債 deferred income tax liabilities
　　2292 遞延兌換利益 deferred foreign exchange gain
　　2293 業(yè)主（股東）往來 owners^ current account
　　2294 同業(yè)往來 current account with others
　　2298 其它流動負(fù)債-其它 other current liabilities - others